Expenditure-Tax Act, 1987
Section - 20 - Notice of demand
Notice of demand.20. When any tax, interest, penalty or any other sum is payable under this Act, the 39[Assessing] Officer shall serve upon the assessee a notice of demand in the prescribed form40, specifying the sum so payable and the amount of chargeable expenditure in relation to which such sum is payable.
CAclubindia
